House of Representatives

Tax Laws Amendment (2010 GST Administration Measures No. 1) Bill 2010

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan Mp


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
BAS business activity statement
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
TAA 1953 Taxation Administration Act 1953

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